International Society of Appraisers

MAY 13, 2025

5/13/2025 12:00:00 AM Determining fair market value (FMV) can be a complex process, as it is highly dependent on the specific facts and circumstances surrounding each appraisal assignment. Appraisers must exercise professional judgment, supported by credible data and sound methodology, to determine FMV.

Market Value 52

Market Value Appraiser/appraisal Condition Sale 52

Artifactual History Appraisal

SEPTEMBER 17, 2019

I’ve written this basic guide as an introduction to the different levels of value so that users of appraisal services will be able to better determine what sort of appraisal reports would best suit their needs. The next level is Fair Market Value.

Retail Replacement Value 130

Retail Replacement Value Appraiser/appraisal Appraisal Reports Market Value 130

Fine Art Estates

JANUARY 7, 2022

They proposed to the IRS that this new organization, made up of many the most knowledgeable and respected art dealers around the country, could help to establish consistent standards for evaluating the fair market value of artworks. Please discuss how the values for the different types of appraisals may differ and why?

Appraiser/appraisal 130

Appraiser/appraisal Insurance Antiques and Decorative Arts Market Value 130